CODE OF VIRGINIA

CORRECTION OF DOUBLE ASSESSMENTS; TIME FOR FILING (§ 58.1-3986)

When it is shown to the satisfaction of the court that there has been a double
assessment in any case, one of which assessments is proper and the other
erroneous, and that a proper single tax has been paid thereon, the court may
order such erroneous assessment to be corrected and grant redress therefor,
whether such erroneously assessed tax has been paid or not, even though the
application for such relief or redress be not made to the court within the time
hereinbefore required.

HISTORY: Code 1950, § 58-1147; 1981, c. 178; 1982, c. 359; 1984, c. 675.